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Garfield Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs
Garfield Inc. manufactures entry and dining room lighting fixtures. Five activities are used in manufacturing the fixtures. These activities and their associated budgeted activity costs and activity bases are as follows: Budgeted Activity Casting Activity Cost Activity Base $142.926 Machine hours Assembly 57,741 Direct labor hours Inspecting 19,912 Number of inspections Setup 24,300 Number of setups Materials handing 32,452 Number of loads Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units produced follow Activity Base Entry Dining Total Machine hours 2456 1,030 3,486 Drect labor hours 040 2,100 3,030 Number of inspections 750 290 1,040 Number of s 174 51 225 Number of loads 638 216 0154 Jos vuced. 432. 2.300 A612 Units produced 6,432 2,200 8,632 Required: Complete the Activity Table for entry lighting and dining room lighting fixtures. a. Determine the activity rate for each activity. Enter these rates in the Activity Rate columns. b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per-unit rates to the nearest cent Activity Table - Entry Lighting Ga Complete the Activity Table for entry lighting fixtures. ac a. Determine the activity rate for entry lighting activity. Enter these rates in the Activity Rate column. Shaded cells have feedback b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with entry lighting product. Round the per-unit rates to the nearest cent Entry Lighting Fixtures Activity- Activity Base Activity Usage Rate Ca Casting Assembly Inspecting Setup mh $ Imh $ dlh $ /dlh insp. $ insp. setups $ /setup Activity Cost Total activity cost Number of units Activity cost per unit Cd Feedback S Points: Shaded cells have feed a. Determine the activity rate for dining room lighting activity. Enter these rates in the Activity Rate column. b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with dining room lighting product. Round the per-unit rates to the nearest cent Activity- Activity Base Casting Assembly Inspecting Setup Materials handling Total activity cost Number of units Usage: X $ $ $ Dining Room Lighting Fixtures $ Activity Rate Activity Cost $ Number of units. Activity cost per unit Feedback Check My Work Points: 0/28
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